OCR Text |
Show I SALT, CLAY, LIME 1 ARE TO BE TAXED Fire clay, brick clay, stone, lime and salt are minerals, and land containing con-taining them and companies producing produc-ing them are subject to assessment by the state board of equalization and to taxation on the same basis as metal lands and metal producers, according to an opinion rendered yesterday yes-terday by the attorney general's of- rim,, resPnBe to an inquiry Tl-pm William Bailey, secretary of the board ' of equalization. I P,?rtlad cein"ent. the attorney general's gen-eral's office decided, was not a mineral, min-eral, but a manufactured product, and therefore not subject to assessment ; and taxation on the same basis as ; melals. The opinion qualified In re-gard re-gard to salt obtained from large Jif f uwater which, It asserted. k S b? taxed as m"eral lnds. ,, A qualification also was made in the fT S5Snc2 2f clay iands generally not obtained by patent or not mined. in regard to the collection of back !? on, 6Uch Properties because ot lauure of assessment on tho basis of i?Kcee?8, the attorney general ?? the, opinion that the only limif to such action would bo the date the law became effective making back assessment as-sessment possible. While there might be some difficul-t difficul-t experienced in this regard because be-cause of the change of hands of some of the properties and in arriving at n thIPeT YaIuaUons, it was asserted in the opinion that nothing stood in the way of collection of back taxes on Ire madePG " the asB03sment9 G'- oo ' |